During its final meeting, the control board approved an 0.75 percent tax on restaurant meals. The tax was allowed as a local option by the state Legislature and governor this month and stirred advance opposition from some restaurant owners and city councilors. A $20 meal would generate 15 cents in tax revenue for the city.

The control board approved a new $528.6 million annual city budget, taking effect today, that avoids further city layoffs and maintains basic services, officials said. The meals tax, approved by unanimous vote, will generate nearly $1 million in revenue this fiscal year, beginning in October, and helped balance the budget.